# Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC), Article 50

Extent: E+W+S+N.I.

Where Article 33 of Directive 78/660/EEC is applied to insurance undertakings, it shall be so in the following manner:
(a) paragraph 1 (a) shall apply to assets shown under F (I) as defined in Article 6 of this Directive;
(b) paragraph 1 (c) shall apply to assets shown under C (I), (II), (III) and (IV) and F (I) (except for stocks) and (III) as defined in Article 6 of this Directive.

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Source: https://www.legislation.gov.uk/eudr/1991/674/article/50 (the official version)
Page: https://openlegislation.uk/eu-directive-1991-674/article-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.